South Dakota Constitution
Article 11 - Revenue and Finance.
- § 1 Annual tax.
- § 2 Classification of property for taxation--Income.
- § 3 Corporate tax power of state not suspended.
- § 4 Banks and bankers taxed.
- § 5 Public property exempt from taxation--Exceptions.
- § 6 Property exempt from taxation--Personal property.
- § 7 Other exemption laws void.
- § 8 Object of tax to be stated--Use of vehicle and fuel taxes.
- § 9 Taxes paid into treasury--Appropriations required for expenditure.
- § 10 Special assessments for local improvements--Taxes for municipal purposes.
- § 11 Unauthorized use of public money as felony.
- § 12 Annual statement of receipts and expenditures.
- § 13 Vote required to increase certain tax rates or valuations.
- § 14 Vote required to impose or increase taxes.
- § 15 Inheritance tax prohibited.
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